ABSTRACT The global COVID-19 pandemic caused significant economic and financial losses in the Ecuadorian banking sector. This study aims to determine the extent to which credit risk and liquidity affect the profitability of mutual savings banks in Ecuador between 2018 and 2021. To this end, the population consisted of the four existing mutual savings banks, and data from a panel of 192 observations were used, applying a PLS-SEM model to demonstrate the relationships. The results showed that credit risk has a negative impact on the liquidity and profitability of these financial institutions; in the case of liquidity, it was found that it does not affect profitability. Consequently, it is essential to control credit risk through delinquency indices, which makes it necessary to consider the structure of the loan portfolio.

RESUMEN La pandemia mundial producto del COVID-19 ocasionó importantes pérdidas económicas y financieras en el sector bancario ecuatoriano. El objetivo del presente estudio es determinar en qué medida el riesgo crediticio y la liquidez afectan la rentabilidad de las mutualistas en Ecuador, entre el 2018 y 2021. Para tal efecto, la población estuvo constituida por las cuatro mutualistas existentes, con cuyos datos se trabajó con datos de panel de 192 observaciones, aplicando un modelo PLS-SEM para evidenciar las relaciones. De esta manera, los resultados mostraron que el riesgo crediticio incide negativamente sobre la liquidez y la rentabilidad de estas instituciones financieras; en el caso de la liquidez, se ha podido percibir que esta no afecta a la rentabilidad. En consecuencia, es sumamente importante controlar el riesgo crediticio, a través de los índices de morosidad, por lo que es necesario considerar la estructura de cartera.

ABSTRACT The informal agricultural sector is a significant component of the country's economy, as it is within the development axes planted by the new Government in search of its formalization, with the objective of improving competitiveness and achieving quality, sustainable and sustainable production. Consequently, this research aims to identify the best alternative for the sustainable use of productive lands of small farmers and ranchers in the La Virginia area, in the Prado municipality, Tolima, Colombia. To fulfill this purpose, a study was carried out using a quantitative approach, with a descriptive methodology, structured in a three-stage work procedure. From the results obtained, the importance of organizing accounting and financial information as a basis for its development is identified, as well as the subsequent management of productive projects with a view to banking, job security and competitiveness through diversification in the cultivation of endemic products, structured poultry raising and sustainable livestock.

RESUMEN El sector agropecuario informal es un componente significativo de la economía del país, ya que se encuentra dentro de los ejes de desarrollo plantados por el nuevo Gobierno en busca de su formalización, con el objetivo de mejorar la competitividad y lograr una producción de calidad, sostenible y sustentable. En consecuencia, esta investigación tiene como objetivo identificar la mejor alternativa para el aprovechamiento sostenible de terrenos productivos de pequeños agricultores y ganaderos en la vereda La Virginia, del municipio Prado, Tolima, Colombia. Para cumplir este propósito se realizó un estudio bajo un enfoque cuantitativo, con una metodología descriptiva, estructurado en un procedimiento de actuación de tres etapas de trabajo. A partir de los resultados obtenidos se identifica la importancia de organizar la información contable y financiera como base para su desarrollo, y la posterior gestión de proyectos productivos en miras a la bancarización, la seguridad laboral y la competitividad por medio de la diversificación en el cultivo de productos endémicos, levante de aves de corral de manera estructurada y la ganadería sostenible.

Resumen: La investigación, con enfoque epistemológico cuantitativo y el paradigma positivista, tiene como objetivo definir la relación entre el marco regulatorio del sector financiero ecuatoriano y las condiciones de financiamiento a las pymes. Esta fue de tipo descriptivo-correlacional, permitiendo realizar un análisis descriptivo y factorial de variables vinculadas al conocimiento y aplicación de leyes y códigos regulatorios de 54 oficiales de crédito del sector bancario de El Oro, Ecuador. Se identificaron dos dimensiones: una relacionada con el marco regulatorio monetario y otra con códigos orgánicos. Las encuestas señalan que las leyes más aplicadas son: Ley General de Instituciones del Sector Financiero y Ley de Compañías. La primera regula la creación, funcionamiento y cierre de instituciones financieras privadas para proteger a la población y asegurar la estabilidad financiera; su cumplimiento es supervisado por la Superintendencia de Bancos. La segunda simplifica el proceso de constitución de empresas, permitiendo diversos tipos de compañías y flexibilidad en su estructura. Las regulaciones bancarias ecuatorianas han experimentado reformas para fortalecer la solidez y transparencia del sistema, como la Ley de Mercado de Valores y la Ley de Instituciones del Sistema de Seguros Privados, que contribuyen a la estabilidad, regulación, protección al consumidor financiero y promoción de la competencia, generando condiciones de financiamiento favorables, que incluyen confianza, tasas de interés competitivas y amplias opciones financieras.

Abstract: The research, with a quantitative epistemological approach and the positivist paradigm, aims to define the relationship between the regulatory framework of the Ecuadorian financial sector and the financing conditions for SMEs. This was of a descriptive-correlational type, allowing a descriptive and factorial analysis of variables linked to the knowledge and application of laws and regulatory codes of 54 credit officers from the banking sector of El Oro, Ecuador. Two dimensions were identified: one related to the monetary regulatory framework and another with organic codes. Surveys indicate that the most applied laws are: General Law of Financial Sector Institutions and Companies Law. The first regulates the creation, operation and closure of private financial institutions to protect the population and ensure financial stability; Its compliance is supervised by the Superintendency of Banks. The second simplifies the business incorporation process, allowing various types of companies and flexibility in their structure. Ecuadorian banking regulations have undergone reforms to strengthen the soundness and transparency of the system, such as the Securities Market Law and the Law of Institutions of the Private Insurance System, which contribute to stability, regulation, financial consumer protection and promotion of competition, generating favorable financing conditions, which include confidence, competitive interest rates and broad financial options.

Resumen: En el escenario competitivo del sector bancario, las actividades de marketing y branding se han convertido en un elemento crucial para el éxito a largo plazo de las instituciones financieras. Desde la gestión del brand equity, la confianza y la lealtad son esenciales, no solo en los procesos operativos con los usuarios, sino en la consolidación de la marca como un activo estratégico. El objetivo de esta investigación fue analizar la multidimensionalidad del brand equity para el sector bancario desde la perspectiva de la generación Z. Se desarrolla un estudio de tipo cuantitativo, analítico y de corte transversal, utilizando el análisis factorial exploratorio y confirmatorio a partir de un instrumento aplicado de forma on line a personas pertenecientes a este segmento generacional. Los hallazgos infieren que el brand equity en el sector bancario dirigido a la generación Z está conformado por las siguientes dimensiones: fidelidad e importancia de la marca (FIM), calidad percibida (CP), asociación de marca (AM), rendimiento de la marca (RM) y conciencia de la marca (CM). Se concluye que el sector bancario debe seguir consolidando su brand equity como actividad estratégica a partir de dichas dimensiones, fortaleciendo el posicionamiento de sus marcas, su participación y su orientación al mercado, garantizando el entendimiento de las necesidades, deseos y comportamientos de la generación Z.

Abstract: In the competitive scenario of the banking sector, marketing and branding activities have become a crucial element for the long-term success of financial institutions. From the perspective of brand equity management, trust and loyalty are essential, not only in the operational processes with users, but also in the consolidation of the brand as a strategic asset. The aim of this research was to analyse the multidimensionality of brand equity for the banking sector from the perspective of Generation Z. A quantitative, analytical, and cross-sectional study was carried out, using exploratory and confirmatory factor analysis based on an instrument applied online to people belonging to this generational segment. The findings infer that brand equity in the banking sector aimed at Generation Z is made up of the following dimensions: brand loyalty and importance (BLI), perceived quality (PQ), brand association (BA), brand performance (BP) and brand awareness (BA). It is concluded that the banking sector must continue to consolidate its brand equity as a strategic activity based on these dimensions, strengthening its brand positioning, market share and market orientation, ensuring an understanding of the needs, desires, and behaviours of Generation Z.

Digital information and data are crucial drivers of progress in various industries, including mining, where data-driven decision making optimizes resource extraction, enhances safety, and ensures sustainability. The adoption of digital technologies like artificial intelligence (AI) and the Internet of Things has amplified the importance of digital information. However, the integrity and security of this information are paramount, leading to the exploration of blockchain technology as a potential solution for secure digital value exchange in mining. This research examines blockchain's capabilities, drawing insights from its applications in sectors like banking, government, healthcare, and entertainment, and evaluates their relevance to mining's core value chain processes. The study identifies blockchain's distributed ledger technology, cryptographic security, and decentralization as unique advantages that can revolutionize mining by enhancing transaction speed, reducing costs, and improving supply chain transparency and compliance with sustainability standards. Blockchain's transparent and auditable records can enhance business transparency, fostering trust among stakeholders, including investors and regulatory bodies. The technology's consensus mechanisms and smart contracts further promote trust in collaborative ventures. This research provides a foundational understanding for decision-makers in the mining industry to evaluate blockchain's feasibility and potential return on investment, guiding strategic planning and resource allocation for blockchain applications. By leveraging blockchain, mining companies can optimize operations, improve sustainability practices, and establish a robust foundation for future growth, positioning blockchain as a transformative technology in the sector.

ABSTRACT For decades there have been substantive changes in the way banks deal with the problems posed by economic and social actors. The banking services sector has required the development of multidisciplinary teams, the integration of knowledge and the use of appropriate technologies. Conducing innovate processes with a strategic approach and based on appropriate methodologies, techniques and instruments, has contributed to achieving these objectives and solving the daily challenges that have arisen in the management of banks. The objective of this article is to expose the importance of developing a strategic approach in the innovative processes of banking systems, on a conceptual and methodological basis that enables the effectiveness and viability of the required innovations.

RESUMEN Desde hace décadas se han verificado cambios sustantivos en la forma como los bancos abordan las problemáticas planteadas por los actores económicos y sociales. El sector de los servicios bancarios ha requerido el desarrollo de equipos multidisciplinarios, la integración del conocimiento y la utilización de tecnologías apropiadas. La conducción de los procesos innovadores con un enfoque estratégico, y sobre la base de metodologías, técnicas e instrumentos adecuados, ha contribuido a alcanzar los objetivos propuestos y resolver los retos que cotidianamente se han presentado en la gestión de los bancos. El objetivo de este artículo es exponer la importancia de desarrollar un enfoque estratégico en los procesos innovadores de los sistemas bancarios, sobre una base conceptual y metodológica que posibilite la efectividad y la viabilidad de las innovaciones requeridas.

RESUMEN El cacao ha aportado sustanciales ingresos a la economía ecuatoriana, al punto de llamársele “pepa de oro” desde el siglo XIX, por ser la base de las primeras industrias y entidades bancarias y dinamizador del desarrollo socio-económico. En la cadena de producción y comercialización cacaotera intervienen múltiples actores, estableciéndose interrelaciones para posicionar los productos del cacao en el mercado interno, pero destinando la mayor parte a la exportación. Este estudio analiza el proceso de comercialización de productos a partir de la identificación de sus principales canales. Sobre la base de una metodología mixta con enfoque descriptivo, se caracterizó el producto y su comercialización a partir de los resultados de una encuesta a actores del sector comercio de la provincia de Manabí. Se demuestra la preferencia por el consumo de productos del cacao procedentes de distribuidoras locales con políticas de pago flexibles, ciclos operativos de reposición de productos y respetuosas de las normativas legales y sanitarias. Entre los derivados con mayor consumo se encuentra el chocolate en polvo y el chocolate en barra, con preferencias hacia los envases en funda y sachets. Los resultados pueden ser generalizados a otras localidades, para potenciar la comercialización de productos derivados del cacao.

ABSTRACT Cocoa has contributed substantial income to the Ecuadorian economy, to the point of being called “golden nugget” since the 19th century, for being the basis of the first industries and banking entities and driving socio-economic development. Multiple actors intervene in the cocoa production and marketing chain, establishing interrelationships to position cocoa products in the domestic market, but allocating the majority to export. This study analyzes the product marketing process by identifying its main channels. Based on a mixed methodology with a descriptive approach, the product and its marketing were characterized based on the results of a survey of actors in the commerce sector in the province of Manabí. The preference for the consumption of cocoa products from local distributors with flexible payment policies, operational product replacement cycles and respect for legal and health regulations is demonstrated. Among the derivatives with the greatest consumption are chocolate powder and chocolate bars, with preferences towards packaging in cases and sachets. The results can be generalized to other locations, to enhance the marketing of cocoa products.

Abstract Purpose: This paper makes a novel attempt to estimate the potential impact of credit risk on foreign direct investment (FDI hereafter), thereby focusing on a completely unexplored area in the existing empirical literature. Design/methodology/approach: To provide a comprehensive understanding of the relationship between credit risk and FDI inflows, the study incorporates all the eight-member economies of the South Asian Association of Regional Cooperation (SAARC hereafter) and analyzes a panel data set, over the period 2011 to 2019, extracted from the World Development Indicators, using the suitable econometric techniques for the efficient estimations of the specified models. Findings: The results indicate a negative and statistically significant relationship between the credit risk of the banking sectors and FDI inflows. Similarly, market size and inflation rate appear to be the two other main factors behind the increasing FDI inflows in the SAARC member economies. Interestingly, the size of the market became irrelevant in attracting FDI inflows when the Indian economy is excluded from the sample due to its higher economic weight. On the other hand, FDI inflows are not dependent on the level of trade openness, with most of the specifications showing either an insignificant or negative coefficient of the variable. Practical implications: The obtained results are unique and robust to alternative methodologies, and hence, the SAARC economies could consider them as the critical inputs in formulating the appropriate policies on FDI inflows. Originality/value: The findings are unique and original. The authors have established a relationship between credit risk and FDI for the first time in the SAARC context.

ABSTRACT The sectorial trajectory of banking in the Province of Malleco (Southern Chile) between 1887 and 1913 is studied, seeking to contribute to regional economic and financial history studies. It is argued that there was a diversification at the beginning of the 20th century, going from focusing on cereal production in the 19th century to expanding its operations in commerce and industry in the 20th, which meant development of the specialized financial sector. An exhaustive review of notarial archives, population and production censuses, ministerial reports, press, and literature was used.

RESUMEN Se estudia la trayectoria sectorial de la banca en la Provincia de Malleco (sur de Chile) entre 1887 y 1913, buscando hacer una contribución a los estudios de historia económica y financiera regional. Se sostiene que hubo una diversificación a inicios del siglo XX, pasando de enfocarse en la producción de cereales en el siglo XIX, a expandir sus operaciones en el comercio y la industria en el XX, lo que significó un desarrollo del sector financiero especializado. Se recurrió a una exhaustiva revisión de archivos notariales, censos de población y productivos, memorias ministeriales, prensa y literatura.

South Africa has recently established its first deposit insurance body, the Corporation for Deposit Insurance (the Corporation), as part of the Twin Peaks regulatory reforms following the 2008/09 Global Financial Crisis (Crisis). The primary responsibilities of the Corporation are to establish, maintain and administer a deposit insurance fund to protect the banks' covered depositors and inform the depositors of its benefits and limitations, should a bank be placed into resolution. The rationale behind the protection of depositors is premised on the need to maintain confidence and financial stability in the banking sector. This article appraises the features of the new deposit insurance system as enshrined in the Financial Sector Laws Amendment Act 2021 (FSLA Act). The article evaluates whether the new framework for the protection of depositors aligns with international standards, particularly the International Association of Deposit Insurers' Core Principles for Effective Deposit Insurance Systems. The pertinent question is whether the current features of South Africa's deposit insurance are optimally designed to ensure its effectiveness. The article ends with practical suggestions for strengthening the South African deposit insurance framework to ensure its optimal alignment with international good practice.

Data generated and used for decision-making in the banking sector has enabled the industry to overcome different challenges and gain insights to improve customer satisfaction. The importance of high-quality data in the banking industry is imperative to reduce fraud and financial crimes, and to enhance financial decision-making. It is therefore important that good data quality management practices are adopted to secure the stability of financial organisations. The purpose of the research as a concept paper was to propose a conceptual framework for utilising artificial intelligence (AI) technology for data quality management. This study explored the components of a proposed conceptual framework for the utilisation of AI technology for data quality management in the banking sector. In applying a qualitative desktop review, the hourglass model for AI governance and the Data Management Association (DAMA) model was used to develop a proposed conceptual framework relevant to the banking industry. Themes included in the proposed conceptual framework related to legislation and regulations, principles and guidelines, people, strategy, and technology/systems. The literature review's results showed that in South Africa, limited legislation and guidelines are available to support and advance the use of AI in data quality management. It is envisaged that the proposed conceptual framework will provide a reference point to further explore this topic.

The Zimbabwean banking sector has experienced several tumultuous challenges since 2000. This is owing chiefly to the political and economic challenges the country has experienced. Poorly conceived and ill-timed policies have also wreaked havoc in the Zimbabwean banking sector. Financial consumers have sometimes lost their savings to hyper-inflation or overnight policy changes in Zimbabwe. The change in currencies is a good example of how financial consumers have seen their deposits and savings at banks and other related financial institutions eroded to nothing. In 2018, the Reserve Bank of Zimbabwe (RBZ) issued a directive for all banks to convert all deposits made prior to October 2018 from the United States (US) dollar denomination to the Zimbabwean dollar (bond notes and coins). This was done on an exchange rate of one US dollar as to one Zimbabwean dollar, yet in reality, the local currency had been devalued. The RBZ directive left individuals and corporates reeling from exchange losses. The directive was akin to a heist and many people lost trust and confidence in the Zimbabwean banking sector. While many financial consumers suffered in silence, some decided to take their banks to court, demanding a reimbursement of their deposits in the currency in which they deposited or alternatively, the equivalent of the original deposit using the correct exchange rate. This article examines the role of the courts in upholding the rights of financial consumers in the Zimbabwean banking sector in the light of the Penelope case. It also discusses how the Zimbabwean courts could assist in preserving the sanctity of the bank-client relationship among banks and financial customers. In addition, the article explores the role of the courts in challenging unjust laws that affect financial consumers' investments in banks. The strengths and weaknesses of the Zimbabwean banking regulatory framework are further discussed to assess if it is robust enough to protect financial consumers. The article recommends that the courts should objectively set aside unjust laws in the interest of justice to enable banks and other financial institutions to honour their contractual obligations. Policymakers should not adopt poor policies that infringe upon financial consumers' rights.

Money laundering and related financial crimes, such as fraud and terrorism financing, pose a significant threat to the integrity and stability of South African financial markets. This article explores the application and use of artificial intelligence (AI) to detect and prevent money laundering in South African banking institutions. The implementation of big data technologies, data processing analytics and AI could enhance the detection and prevention of money laundering activities in South Africa's banking sector. AI should be carefully utilised to improve the detection of suspicious activities and the accuracy of financial intelligence, and to combat evolving money laundering techniques. The article also examines the benefits and challenges of implementing AI as an anti-money laundering (AML) measure in the South African banking sector. These include the need for quality data, integration with existing regulatory systems, regulatory compliance and ethical considerations. The article highlights the potential use of AI in transaction monitoring, customer due diligence, outcomes-based risk assessment and the improved detection of suspicious transactions. This could be done by utilising AI to enhance the effectiveness and efficiency of AML measures. The importance of effective coordination between banking institutions, regulatory authorities and law enforcement bodies is also highlighted as a key component of leveraging AI to combat money laundering and related financial crimes in South Africa's banking sector.

ABSTRACT Objective: this article investigates the dynamics of intraorganizational coopetition within a Brazilian public bank, examining how competition, cooperation, and coopetition coexist within the same institution. Methods and Results: through a qualitative deductive approach using a case study method, it was found that collaborative practices among branches and superintendencies validate the propositions that competition, cooperation, and coopetition can coexist in the same environment. Furthermore, the study underscores the significance of coopetition for the operational efficiency and commercial performance of the bank, addressing the impact of organizational climate, knowledge sharing, and concealment, along with the challenges and benefits associated with intraorganizational coopetition. Conclusions: this research offers valuable insights for managers and contributes to the understanding of coopetition in competitive settings like the banking sector. Objective bank competition cooperation institution Results method environment Furthermore climate sharing concealment Conclusions sector

Resumo Neste artigo o objetivo foi identificar as principais implicações do estresse ocupacional na saúde do trabalhador e na funcionalidade de uma organização bancária localizada em Minas Gerais durante a pandemia de COVID-19. Desenvolvemos um estudo de abordagem quantitativa, por meio de um levantamento (survey) com 306 profissionais bancários. Os dados foram analisados por meio da Modelagem de Equações Estruturais. Como resultados, destaca-se a construção de um modelo estrutural no qual é possível verificar implicações e efeitos entre as dimensões individual, social e funcional. Este estudo contribuiu para a discussão das variáveis associadas ao estresse ocupacional, considerando o contexto da pandemia de COVID-19, marcado por adversidades e, até então, com poucos estudos centrados nos profissionais do setor financeiro, especialmente bancários. As relações entre as dimensões serviram de base para identificar as manifestações de estresse ocupacional dos indivíduos e os seus impactos na funcionalidade da organização, considerando o cenário da pandemia. implicacoes implicac es saude sau organizacao organizac bancaria banca ria COVID19. COVID19 COVID 19. 19 COVID-19 quantitativa survey (survey 30 bancarios rios bancários Equacoes Equac Estruturais resultados destacase destaca se construcao construc possivel possi vel dimensoes dimenso individual funcional discussao discussa variaveis varia veis COVID19, 19, ate entao enta então financeiro relacoes relac manifestacoes manifestac individuos indivi duos cenario cena rio COVID1 1 COVID-1 3 COVID-

Abstract This article aimed to identify the main implications of occupational stress for workers’ health and for the functionality of a banking organization located in Minas Gerais, Brazil, during the COVID-19 pandemic. We developed a quantitative study through a survey of 306 banking professionals. Data were analyzed using structural equation modeling. As a result, the construction of a structural model stands out, making it possible to verify the implications and effects between the individual, social, and functional dimensions. This study contributed to the discussion of variables associated with occupational stress, considering the context of the COVID-19 pandemic, marked by adversities and so far with few studies related to professionals in the financial sector, especially banking. Considering the pandemic scenario, the relationships between the dimensions served as the basis for identifying the manifestations of occupational stress in individuals and their impacts on the organization’s functionality. workers Gerais Brazil COVID19 COVID 19 COVID-1 30 modeling result out individual social sector scenario organizations s COVID1 1 COVID- 3

Resumen En este artículo, nuestro objetivo fue identificar las principales implicaciones del estrés laboral para la salud de los trabajadores y para la funcionalidad de una organización bancaria ubicada en Minas Gerais durante la pandemia de COVID-19. Desarrollamos un estudio con enfoque cuantitativo, a través de una encuesta a 306 profesionales bancarios. Los datos se analizaron utilizando el modelo de ecuaciones estructurales. Como resultado, se destaca la construcción de un modelo estructural, en el cual es posible verificar las implicaciones y efectos entre las dimensiones individual, social y funcional. Este estudio contribuyó a la discusión de variables asociadas al estrés ocupacional, considerando el contexto de la pandemia de COVID-19, marcado por adversidades y hasta ahora con pocos estudios relacionados con profesionales del sector financiero, especialmente bancarios. Las relaciones entre las dimensiones sirvieron de base para identificar las manifestaciones de estrés ocupacional en los individuos y sus impactos en la funcionalidad de la organización, considerando el escenario de la pandemia. artículo COVID19. COVID19 COVID 19. 19 COVID-19 cuantitativo 30 bancarios estructurales resultado estructural individual funcional contribuyo COVID19, 19, financiero COVID1 1 COVID-1 3 COVID-